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題 名 | 作業基礎成本制於兵工生產工廠之應用--以個案工廠為例=The Application of Activity-Based Cost System in Weapon Manufacturing Industry--A Case Study for a Weapon Manufacturing Factory |
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作 者 | 張石柱; | 書刊名 | 國防管理學報 |
卷 期 | 21:2 2000.10[民89.10] |
頁 次 | 頁33-48 |
分類號 | 494.762、494.762 |
關鍵詞 | 作業基礎成本制; 製造費用; 成本動因; Activity-based costing; Manufacturing overhead; Cost driver; |
語 文 | 中文(Chinese) |
中文摘要 | 在新製造環境下,高度自動化及新製造技術的發展,改變了產品的生產方式,亦改變了產品成本結構。傳統以數量基礎分攤製造費用的成本會計制度,已無法提供正確的成本資訊幫助企業制定決策。而作業基礎成本制,對於製造費用的分攤,係以直接或具有因果關係之成本動因來歸屬;因此,就產品成本之計算上,能夠產生較為正確的成本資訊,避免產品成本間互相補貼的現象,並協助企業制定正確的決策。本研究以國軍兵工生產廠為研究對象,採個案研究方式根據個案工廠的實際生產流程,導入所設計之作業基礎成本制中,以比較新舊成本制度間差異,並針對相關問題提出說明與建議。 |
英文摘要 | Traditional costing system, whose manufacturing overhead allocation base is volume base, can not provide accurate information for decision makings in new manufacturing environment. Activity-Based Cost System can calculate more accurate product cost by using multiple cost drivers, avoid the cross-subsidies between products, thus providing decision makers with more accurate cost information. By conducting case study of a weapon manufacturing factory, this paper is to analyze: when an appropriate Activity-Based Cost System was designed for the factory, how the products cost differ in the two accounting system. |
本系統中英文摘要資訊取自各篇刊載內容。